COUNCIL DIRECTIVE (EU) 2016/1065 of 27 June 2016 amending Directive 2006/112/EC as regards the treatment of vouchers:

As of January 1, 2019, new VAT rules apply to vouchers. The new rules are a result of the EU Voucher Directive, which is designed to harmonise the VAT treatment of vouchers within the EU. Until recently, there were no specific rules for the VAT treatment of vouchers in EU Member States. This meant that double taxation or double non-taxation. The new rules must ensure that these situations become less frequent. For more detailed information, consult the full directive by clicking here (specifically articles 30a & 30b).

NOTE: a distinction must be made between Single Purpose Vouchers and Multi Purpose Vouchers:
  • Single Purpose Voucher (SPV): a voucher redeemable for a single VAT rate, where VAT is due upon issue of the voucher. VAT on SPVs is due at the time these are issued or transferred;
  • Multi Purpose Voucher (MPV): a voucher redeemable for several VAT rates, where VAT is due upon redemption of the voucher. VAT on MPVs is only due at the time goods are actually exchanged or services are actually provided.
  • If you are working with just one VAT rate in addition to 0% VAT (19% VAT and 0% VAT for example), you must use Single Purpose Vouchers
  • If you are working with more than one VAT rate in addition to 0% VAT (7% VAT, 19% VAT, and 0% VAT for example), you must use Multi Purpose Vouchers
Single-Purpose Voucher:

Single Purpose Vouchers are redeemable for a single VAT rates, where VAT is due upon issue of the voucher. VAT on SPVs is due at the time these are issued or transferred.
To comply with regulation, VAT must now be applied to Single Purpose Vouchers upon issuing, whether being sold as an article or generated through the Customer Management Feature.
Since VAT is applied to the sale/generation of the voucher, it is not due when the voucher is redeemed.
If you are working with just one VAT rate in addition to 0% VAT (19% VAT and 0% VAT for example), you must use Single Purpose Vouchers.

If you are unsure whether to use Single Purpose or Multi Purpose vouchers, please contact your Tax Advisor.

If you've issued vouchers before 2019 which are not yet redeemed, consult you tax advisor on how to redeem those.

Multi Purpose Voucher:

Multi Purpose Vouchers are redeemable for several VAT rates, where VAT is due upon redemption of the voucher. VAT on MPVs is only due at the time goods are actually exchanged or services are actually provided. Therefore, MPVs are sold (or generated through the Customer Management) free of VAT.
If you are working with more than one VAT rate in addition to 0% VAT (7% VAT, 19% VAT, and 0% VAT for example), you must use Multi Purpose Vouchers. It is not possible to issue a Single Purpose Voucher for 7% VAT and one for 19% VAT.

If you are unsure whether to use Single Purpose or Multi Purpose vouchers, please contact your Tax Advisor.

If you've issued vouchers before 2019 which are not yet redeemed, consult you tax advisor on how to redeem those.

Z-Report:

With version 2.31 of SumUp POS, the Z-Report layout has been updated to allocate space dedicated to the new voucher management.

POS_Z-Report_1_en-gb.jpg

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For specific information on the use of Single Purpose Vouchers with SumUp POS, click here.

For specific information on the use of Multi Purpose Vouchers with SumUp POS, click here.

For more information on what's new in version 2.31 of SumUp POS, click here.

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